BH
Ma’aser in the Land of Israel
Parshat Ki Tavo, Reb Noson would often write, is “Parashat Ki Tavo L’Uman” — “when you shall come to Uman.” From this point in the year, Breslov Chassidim traditionally began their journey to Uman for Rosh Hashanah. Fittingly, this parashah is also saturated with the theme of simcha, joy. The Torah describes both blessings and harsh punishments, and the refrain is clear: exile and suffering come because “you did not serve Hashem with joy.”
At the opening of the parashah, the Torah details the mitzvot of bikkurim (first fruits) and ma’aser (tithing). Farmers in the Land of Israel were commanded, within the seven-year Shemittah cycle, to set aside and tithe produce for Kohanim, Levites, the poor, and also for themselves to eat in Yerushalayim during the festivals. Twice in that cycle — after the third year and after the seventh — a person had to perform bi’ur ma’aser, clearing any remaining tithes from his possession by Erev Pesach, and then come to the Beit HaMikdash to recite the viduy ma’aser.
In this proclamation, the farmer declared that he had distributed all that was due, keeping nothing for himself — and he had done so with joy. The Torah makes simcha a condition for the mitzvah to be complete.
The Uniqueness of Eretz Yisrael’s Produce
Reb Noson explains that the produce of Eretz Yisrael is unlike any other. Though a cucumber in Israel may look the same as one in the Diaspora, the inner quality is worlds apart. The produce of the Holy Land absorbs and channels the ten levels of holiness rooted in the land itself. Eretz Yisrael is the conduit between creation and the Infinite Light, and its produce reflects that holiness.
Living in the Land is therefore a privilege, and eating its produce is a form of spiritual nourishment. But this holiness does not spread automatically. The light within the fruit requires a vessel for it to be released. That vessel is the mitzvah of tithing: separating terumot and ma’asrot to their rightful recipients — Kohanim, Levites, the poor, and oneself in Yerushalayim. When done properly, the energy in the produce radiates outwards, blessing the entire world.
In this way, the Torah teaches that the bounty of the Holy Land is not for personal hoarding. Only when a Jew fulfills the mitzvah of tithing with joy does the produce achieve its cosmic role — becoming a channel of blessing for all creation.
Simcha as the Vessel for Infinite Light
Rebbe Nachman in Likutey Moharan 24 teaches that to receive the Ohr Ein Sof — the Infinite Light — the prerequisite is simcha. Joy is both the vessel that allows a person to approach Hashem’s boundless goodness and also the gift that flows back once the light is revealed. Reb Noson explains that there is an initial simcha that enables access, and then a simcha yetera, an added joy that comes as a result.
The entire purpose of life’s trials, he writes, is to bring us to ever-greater levels of joy. Hashem’s intent in creation is to bestow good, and our ability to receive that good is measured by our joy. Thus, joy is not secondary but central — it is the very expression of connection to Hashem and the vessel for His light.
Applied to Eretz Yisrael, this means that the holiness of the Land and its produce requires joy to activate it. The farmer who works the soil is constantly reminded that his livelihood does not depend on his own strength. Hashem sustains him directly, and the work of farming is really to enable the mitzvah of tithing: giving to Levites, Kohanim, the poor, and also eating the produce in holiness in Yerushalayim. When these gifts are given in joy, the holiness within the produce shines forth, radiating blessing to the entire world.
Even today, Jews living in Eretz Yisrael attest that life here is saturated with miracles. Livelihood is not measured in purely natural terms but depends on Hashem’s providence. This reality obligates simcha all the more: to live in the Land is to live in constant awareness that one’s sustenance flows directly from Hashem’s hand.
Viduy Ma’aser and the Third-Year Cycle
The Torah formalizes this joy through the mitzvah of viduy ma’aser — the declaration made on Erev Pesach at the conclusion of the third and seventh years of the Shemittah cycle.
The verses in Ki Tavo (Devarim 26:12–14) describe this process: “When you finish tithing all the tithes of your produce in the third year, the year of tithing…” Rashi notes that some crops planted in the third year are only harvested after Sukkot of the fourth year. Therefore, Pesach of the fourth year serves as the clear cutoff: by then, everything from the third year must have been tithed and distributed.
At that point, the farmer would declare before Hashem that he had given all that was required: to the Levi his portion, to the ger (resident stranger), the yatom (orphan), and the almana (widow). Not only had he given, but he ensured that these recipients ate and were satisfied. The Torah insists that the giving be generous enough that the poor truly benefit, not a token gift that leaves them hungry.
When the farmer completes this with nothing left hoarded in his house — no leftover grain, dried fruit, or produce — he then comes to the Beit HaMikdash to make his proclamation. Central to this declaration is that it was all done with joy. Only then does the produce fulfill its cosmic role as a channel of blessing to the world.
The Five “No’s” of Viduy Ma’aser
The Torah requires that after completing the cycle of tithing, the farmer stand in the Beit HaMikdash and make a declaration before Hashem. This viduy ma’aser is not a confession of sin, but rather a testimony of careful observance. It highlights what the person did not do — a set of five “no’s” that safeguard the sanctity of the mitzvah.
1. Lo avarti mi’mitzvotecha — “I did not transgress Your command”
Rashi explains: I did not switch one crop for another when taking tithes. The tenth of strawberries must come from strawberries themselves, not from apples or wheat. Each species carries its own sanctity; replacing one with another undermines the precision of Hashem’s command.
2. Ve’lo shachachti — “I did not forget”
This means: I did not forget to bless Hashem when separating the ma’aser. Even this agricultural act demands a berachah, acknowledging that the produce — and the mitzvah — are gifts from Hashem.
3. Lo achalti be’oni mimenu — “I did not eat of it in my mourning”
Certain years required the farmer himself to bring Ma’aser Sheni to Yerushalayim and eat it there in holiness. The Torah prohibits eating this portion while in a state of aninut — the grief period between death and burial of a relative. Holiness cannot be mingled with mourning; eating in sadness contradicts the joy required of the mitzvah.
4. Ve’lo bi’arti mimenu be’tameh — “I did not remove it in impurity”
Tithes had to be handled in purity. One may not touch or transfer ma’aser while in a state of tum’ah, for this could render it unfit for the Kohanim or Levites. Rashi emphasizes: the produce must be guarded carefully so that the sanctified food is always given in tahara.
5. Ve’lo natati mimenu la’met — “I did not give of it for the dead”
The ma’aser cannot be used to purchase coffins, burial plots, or shrouds. Its purpose is consecrated: to feed Kohanim, Levites, the poor, or oneself in Yerushalayim. All of these are described as “eating from Hashem’s table.” To divert the holy gift toward death, rather than life and joy, is a distortion of its intent.
Completing the Declaration
After affirming these five safeguards, the farmer concludes: “I listened to the voice of Hashem my God; I did all that You commanded me.” Rashi adds that this includes not only fulfilling the mitzvah precisely, but doing so with joy, and ensuring that others — Levites, converts, orphans, and widows — were also gladdened through the giving.
Thus, the viduy ma’aser affirms that the mitzvah was carried out with both integrity and simcha, ensuring that the sanctity of the tithes remained intact and their purpose fulfilled.
Ma’aser is a system that cultivates the vessels of simcha, enabling the fruits of Eretz Yisrael to radiate blessing to the entire world.
The Five “No’s” as Five Joys
On the surface, the viduy ma’aser is a technical checklist of what the farmer did not do wrong. But each of these “no’s” hints at a deeper joy-discipline. The restrictions ensure that ma’aser is not misused, and they simultaneously guide us toward the five ways of cultivating true simcha.
1. Lo avarti mi’mitzvotecha — Joy within oneself, not at another’s expense
Taking tithes from one crop to cover another is like sourcing joy from the wrong place. Rebbe Nachman distinguishes between holy silliness and mockery. Holy silliness — joking, acting lighthearted, even “faking it” — is permitted because it helps a person rise from heaviness to authentic joy. But leitzanut, making fun of others to amuse oneself, is forbidden. It humiliates another while producing false laughter. This is akin to “taking ma’aser from a foreign crop.” Real joy must come from within your own “produce,” not at someone else’s expense.
2. Ve’lo shachachti — Joy of thanksgiving
“I did not forget to bless You.” This “no” corresponds to the joy of hoda’ah, thanksgiving. When a Jew says a blessing over his crops, he acknowledges that everything comes from Hashem. Gratitude pulls a person out of self-absorption and sorrow, lifting him to a new plane. In that moment of thanks, the difficulties of life fade, replaced by joy in Hashem’s kindness. Forgetting to bless would mean forgetting to thank, and thereby losing one of the most powerful engines of simcha.
3. Lo achalti be’oni mimenu — Joy of movement and music
The Torah forbids eating ma’aser in a state of mourning (aninut). A mourner is prohibited from dancing, singing, or listening to music. This links to the simcha of dance, song, and clapping, one of the pathways of joy Rebbe Nachman describes. Joy must be expressed in movement. Just as ma’aser cannot be consumed in sadness, spiritual “produce” must not be eaten in lethargy or heaviness. True joy demands outward rhythm, energy, and song.
4. Ve’lo bi’arti mimenu be’tameh — Joy of finding good points
Purity is required in handling tithes. Impurity (tum’ah) suggests fixation on flaws, while purity (taharah) represents focusing on good. This corresponds to the Azamra practice of finding nekudot tovot — good points within oneself and others. When a person sees only impurity, he cannot separate ma’aser in holiness. But when he chooses to emphasize the pure and the good, even if small, he maintains the sanctity of the gift and unlocks joy.
5. Ve’lo natati mimeinu la’met — Joy of the future
The fifth restriction prohibits using tithes for burial needs — coffins, graves, or shrouds. On the surface this seems obvious: consecrated gifts are for Hashem’s table, not for death. But there is a deeper link: this “no” corresponds to the simcha le’atid, the joy of the future.
Burial itself is not an end but a storage, a waiting room for techiyat ha-meitim, the resurrection. Cremation rejects that hope; burial affirms it. Even as the body decays, something remains — the rekav, the holy residue from which the body will be rebuilt. This is the positive lens of death: a pause until the great day when all will rise and reunite with parents, ancestors, and tzaddikim — Avraham, Moshe Rabbeinu, Rabbi Shimon bar Yochai, the Baal Shem Tov, Rebbe Nachman, etc..
In times of utter collapse, when no other joy is reachable, one can always hold onto the joy of the future. Everything will one day be rectified; the wicked will be punished, the righteous rewarded, every struggle repaid. Knowing and believing this, we can already taste simcha in the present. Thus the Torah says: “I did not give my ma’aser to the dead.” I did not channel holiness into despair. Instead, I linked it to hope, to the eternal future.
The Simcha in Tithing
We now see that each of the five “no’s” of viduy ma’aser corresponds to one of Rebbe Nachman’s five pathways of joy:
- No switching crops → joy from within oneself, not at another’s expense (holy silliness vs. mockery).
- No forgetting → joy of thanksgiving, blessing Hashem for His gifts.
- No eating in mourning → joy of music, song, and dance, movement that breaks heaviness.
- No giving in impurity → joy of finding good points, choosing purity over self-condemnation.
- No giving to the dead → joy of the future, hope in resurrection and ultimate redemption.
The Torah thus encodes joy into the very fabric of tithing. Ma’aser is not just distribution of resources; it is a system that cultivates the vessels of simcha, enabling the fruits of Eretz Yisrael to radiate blessing to the entire world.
Takeaways for the Week
- Check your source of joy: build it from within through holy silliness, not by mocking others.
- Bless constantly: gratitude transforms perspective and lifts you above pain.
- Move for Hashem: dance, sing, and clap to break heaviness and invite joy.
- Seek purity: focus on good points within yourself and others; let them be your tithes.
- Anchor in the future: when all else fails, remember the end of the story — geulah and resurrection.
Bracha
May the mitzvah of ma’aser, and the simcha it awakens, illuminate the holiness of Eretz Yisrael and spread joy to the four corners of the world. May our tithes, our gratitude, and our hope release hidden sparks of light until all creation recognizes the greatness of Am Yisrael and hastens the final redemption.
This article also appears on the BRI breslov.org website: https://breslov.org/the-joy-in-tithing/
For a video presentation of this article: https://youtu.be/IfxAvijF9vw
Shabbat Shalom u’mevorach.
Meir Elkabas
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